VII.  And, to regulate drawbacks, and prevent frauds therein, Be it
enacted, That no drawbacks shall be allowed for any merchandise liable
to duty, exported out of this state after the first day of May next, unless
exported by the original importer and by water; and such importer desiring
to export such merchandise, shall deliver to the naval officer of the
port from whence the same is intended to be exported, (at the time of
obtaining a permit to lade such merchandise on board any vessel,) a fair manifest,
containing the marks and numbers of the pipes, hogsheads, trunks,
casks, bales, packages, or other things, containing any such dutiable
merchandise, and a full and particular account of all the articles thereof,
with the cost, according to the account by which the duties thereon were
ascertained, and shall make oath or affirmation, to be endorsed on such
manifest, that it is a true manifest of all the dutiable merchandise intended
to be exported in the vessel mentioned in the permit, and that the
merchandise mentioned in such manifest were duly entered, and the duties
thereon paid, or secured to be paid, according to law; and such importer
shall also give bond, with sufficient security, that the said merchandise
shall be be exported out of this state without fraud or deceit; and
the master or skipper of the vessel receiving such merchandise, shall take
a clearance therefor, and make oath or affirmation to the manifest thereof,
and that he will not land, or permit to be landed, such merchandise
in any part of this state, but will deliver the same, dangers of navigation
excepted, at the place mentioned in the clearance; and if such exporter
shall, within six months after the date of such bond, produce a certificate
from a naval officer, notary public, or chief magistrate, of any other 
state or country, that such merchandise was duly entered in such state or
country, or making it appear, within nine months from the time such goods
may be shipped, by indifferent testimony to the satisfaction of the naval
officer, that the vessel in which such goods, wares and merchandises, may
be exported, and also the cargo, shall have been lost by tempest or other
accident, then the naval officer shall refund or discount all the duties paid
or secured to be paid upon such merchandise, such exporter paying the
fees of office, and the bond aforesaid shall thereupon be cancelled; provided
that no drawback shall be allowed after nine months from the time of
the first importation and entry of such merchandise, nor on any sum less
than fifty pounds current money.

CHAP.
LXXVI.

No drawback
to be allowed
except to the
original importer,
&c.